An exemption applies: • for expenditure incurred by employers on recommended medical treatment• by a health care professional

• for an employee assessed as unfit for work due to injury or ill health• after a period of sickness absence of at least 28 consecutive days acca books 2017-2018• for the purpose of assisting the employee's return to work.The exempt benefit amount is a maximum of up to £500 per employee per tax year. 8 Expenses connected with living accommodation In addition to the benefit charges outlined above, assets, such as furniture and expenses FREE LSBF ACCA VIDEO LECTURES DOWNLOAD connected with living accommodation (such as lighting and heating) are also taxable on employees where the cost is met by their employer. Assets (e.g. furniture) provided with the accommodation are taxed at 20% of cost each tax year (see section 13 below). Job-related accommodation Where the employee’s accommodation is job-related, there is a limit on thisadditional living accommodation expenses benefit. exam preparation & tutoring The limit applies to the following types of expense: heating, lighting and cleaning repairing, maintaining or decorating the premises furniture and other goods normal for domestic occupation.The taxable benefit for the expenses is limited to 10% of free download for pdf net earnings (i.e. employment income excluding this benefit for living accommodation). General rule The general rule is that the taxable amount of a benefit is: • the cost of providing the benefit • unless there are specific statutory rules for valuing a benefit.Under case law, the 'cost of providing' the benefit has been held to mean the additional or marginal cost incurred by the employer – not a proportion of the total cost. This principle is particularly relevant where acca study materails employers provide in-house benefits, such as free tickets for employees of a bus company, or airline, or reduced fees for children of school teachers in a fee paying school. Specific rules There are specific rules for the following benefits: • Vouchers and credit tokens (section 9)• Living accommodation (section 10)• Motor cars and vans (section 11)• Private fuel (section 11)

• Beneficial loans (section 12)• Assets provided to employees (section 13)Note that: • An employee is deemed to be provided with a benefit, free acca study materails not only when it is provided to him directly, but also when it is provided to a member of his family or household.• To be taxed under these principles, a benefit must be provided to the employee, or a member of his family or household, by reason of his employment.